Excise Act (R.S.C., 1985, c. E-14)

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Act current to 2013-05-26 and last amended on 2010-12-15. Previous Versions

Breweries

4. In this Act,

“beer” or “malt liquor” « bière » ou « liqueur de malt »: “beer” or “malt liquor” means all fermented liquor that is brewed in whole or in part from malt, grain or any saccharine matter without any process of distillation and that has an alcoholic strength not in excess of 11.9% absolute ethyl alcohol by volume, but does not include wine as defined in section 2 of the Excise Act, 2001;
“brewer” « brasseur »: “brewer” means any person who conducts, works, occupies or carries on any brewery, either personally or by an agent;
“brewery” « brasserie »: “brewery” means any place or premises where any beer is manufactured, and all offices, granaries, mash-rooms, cooling-rooms, vaults, yards, cellars and store-rooms connected therewith or in which any material to be used in the manufacture of beer is kept or stored, where any process of manufacture is carried on, where any apparatus connected with that manufacture is kept or used or where any of the products of brewing or fermentation are kept or stored, shall be held to be included in and to form part of the brewery to which they are attached or appurtenant;
“malt” « malt »: “malt” means any substance prepared by steeping grain or leguminous seeds in water, allowing the grain or seeds to germinate, and checking the germination by drying.

5. In this Act,

“bonded manufactory” « fabrique-entrepôt » ou « manufacture-entrepôt »: “bonded manufactory” means any place or premises licensed to use spirits or other goods subject to excise in the manufacture of articles under formula approved by the Minister, and every place or premises where any of those articles are warehoused, stored or kept shall be held to form a part of the bonded manufactory to which it is attached or appurtenant;
“bonded manufacturer” « fabricant entrepositaire » ou « manufacturier entrepositaire »: “bonded manufacturer” means a person who carries on under bond and subject to ministerial regulations the manufacture of articles in the production of which goods subject to excise are used in combination with other materials.